Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 55 - Purchasing and procurement services
This Heading allows recovery on purchasing and procurement services i.e. the procurement service charge.
- Negotiating procurement contracts
- Management and co-ordination of bulk orders
- Cloud based procurement services
- Government procurement services
- Where you use a buying agent or private firm to carry out your purchasing, then any VAT incurred on the buying agents services would be eligible for recovery under this heading
- The actual cost of the goods procured